An emissions rate may not fall below zero
What the document says“For purposes of this section, the emissions rate for a transportation fuel may not be less than zero.”
The section adds a new subparagraph (E) to section 45Z(b)(1) of the Internal Revenue Code of 1986 barring an emissions rate below zero, and rewrites subparagraph (C) so the Secretary may round rates to the nearest multiple of 5 kilograms of carbon dioxide equivalent per million British thermal units. The change applies to rates published for fuel produced after December 31, 2025.
What the document actually says“For purposes of this section, the emissions rate for a transportation fuel may not be less than zero.”
The rate for a transport fuel may not go below zero. Zero is the floor.
A rate below zero would mean the fuel takes carbon out. The Secretary may also round rates. Rounding is to the nearest five units.
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